United States · Bill · S
S. 1423 (107th)
A bill to amend the Internal Revenue Code of 1986 to provide tax relief for military or civilian employees of the United States who are victims of terrorist attacks against the United States.
Introduced
13 September 2001
Last action
13 September 2001 · Introduced
Status
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9397)
Sponsors
Sen. Bunning, Jim [R-KY]
Subjects
Defence, Taxation
Source updated
14 January 2025
Summary
Amends Internal Revenue Code provisions concerning the death of a U.S. military or civilian employee resulting from a terrorist activity or military action to exempt such employee from income taxes if the activity or action occurred either inside or outside the United States. (Currently, the exemption from income taxes in such a situation is limited only to a death resulting from an activity or action which occurred outside the United States.) Makes the additional estate tax inapplicable in the case of a U.S. military or civilian employee who died as a result of wounds incurred in a terrorist activity or military action which occurred either inside or outside the United States.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
13 September 2001
Introduced
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9397)
Source: IntroReferral
13 September 2001
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 13 September 2001 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 13 September 2001
Introduced in Senate (PDF)
Introduced in Senate · EN · 13 September 2001
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Introduced in Senate
summary · EN · 13 September 2001
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Bunning, Jim [R-KY] · R · Sponsor
- · ssfi00 · Standing
Related records
- related to → Victims of Terrorism Tax Relief Act of 2001
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/107th-congress/senate-bill/1423
- Open data entity: https://api.congress.gov/v3/bill/107/s/1423
- us · 107-s-1423 · source updated 14 January 2025